Principal Financial Group Inc. has introduced a program that employers can use to combine health reimbursement arrangements with health savings accounts.

HRAs, which can be used with any type of health coverage, must by funded by employers.

HSAs, which must be used with high-deductible health coverage, can be funded either by employers or by employees.

The new Principal HRA-HSA program gives employers more flexibility to design deductibles, reimbursement percentages and rollover options, according to Principal, Des Moines, Iowa.

Principal also is expanding access to its HealthyEssentials wellness program to employers with as few as 26 employees, and it is now providing access to its Web-based treatment cost estimator tool for all health insurance members, the company says.